In Costa Rica, pregnant and breastfeeding women enjoy special protection in the labor environment. It is important to note that the breastfeeding period is the time during which the mother feeds her child with breast milk, and this has a minimum period of three months after childbirth, which may be extended by medical opinion. This […]

If you are thinking of starting a business in Costa Rica, such as importing products, its necessity to obtain a commercial license in order to operate legally in the country. A commercial license is an official document that authorizes an individual or legal entity to carry out a commercial activity in the country. To obtain […]

On January 30th, 2023, was published in La Gaceta the Draft Resolution of the General Directorate of Taxation that will be used to establish the obligations that all inactive corporations will have to render Informative Declarations or Patrimonial Declarations. The term to comply with the declaration is until April 30th, 2023. All companies without lucrative […]

Franchises, as all companies with economic activity, must comply with the tax obligations established for the development of this activity, and the obligations for the specific activity that is being evolved. A franchised company in Costa Rica that has to make monthly royalty payments (payments for the use of the franchise) to a company domiciled […]

The non-competition clause is an instrument of great importance in a Labor Agreement, because it helps to protect the commercial interests of a company, its intellectual property and its professional secrets. It is an effective tool to ensure a balance in commercial competition. This is why it is necessary not only to manage the concept […]

Before we start discussing about commercial agreements it is important to understand what a commercial relationship is. This is basically when two or more people or companies relate to do business or conduct commercial transactions together. It is essential that there is always clarity between the parties involved in order for their relationship to be […]

Each year in Costa Rica, corporations and real estate owners must comply with various tax filing obligations. At ERP Lawyers, we have prepared a 2023 liability schedule for Costa Rican Corporations and Real Estate Owners. JANUARY FEBRUARY MARCH APRIL OTHERS Corporate Tax Payment   Value Properties Declaration and Property Tax Payment   Luxury House tax […]

When we have a company, it is important to have a highly trained employees, for the best and most effective provision of services offered in our organization. When hiring and maintaining personnel, since employees are the talent that moves companies, it is not only important to take into consideration their intellectual skills, but also other […]

As of January 1st, 2023, the pension contribution to be made by employers, workers and the State to the Disability, Old Age and Death (IVM) regime of the Costa Rican Social Security Fund will increase. According to the agreement of the Board of Directors, from session 9038 of June 20th, 2019; the increase will be […]

As of January 1st, Executive Decree number 43849- MTSS came into force; establishing the minimum salaries to be paid to private sector workers, depending on their level of specialization and functions. The general percentage increase was 6.62%. The minimum salaries established in this Decree correspond to the ordinary working day, except when it is specifically […]